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Language: English / Gàidhlig


Seòmar agus comataidhean

Question reference: S6W-16180

  • Date lodged: 23 March 2023
  • Current status: Answered by Tom Arthur on 24 March 2023


To ask the Scottish Government whether it will provide an update on the introduction of its proposed Scottish Aggregates Levy Bill.


The Programme for Government 2022-2023 set out a commitment to introduce a Scottish Aggregates Levy Bill within this Parliamentary year. The Bill will set out key arrangements for a devolved tax on the commercial exploitation of aggregates in Scotland, including to provide for its administration by Revenue Scotland.

Consistent with the Framework for Tax, the Scottish Government is consulting and engaging with stakeholders to help inform development of the Bill.

Following public consultation and taking stakeholders’ views into account, the Scottish Government concluded that further work is needed to ensure that decisions on Bill provisions are based on optimal evidence. An advisory group has been formed to assist with this process.

Given this, the Bill will now not be introduced before the end of the current Parliamentary year.